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Analysis of the Level of Taxpayer Compliance with Indonesian Tax Law for Women With Marital Status Yohanes Mardinata Rusli; Muhamad Habib; Irwan; Parlindungan Banjarnahor; Jetro Sihombing
Journal of Law, Politic and Humanities Vol. 5 No. 3 (2025): (JLPH) Journal of Law, Politic and Humanities
Publisher : Dinasti Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jlph.v5i3.1327

This study analyzes the factors that influence the behavior of compliance with the Tax Law applicable in Indonesia for female individual taxpayers with marital status. These factors are analyzed from the level of Taxpayer Knowledge, Taxpayer Awareness and Tax Morale who do freelance work in the city of Jakarta. This study also analyzes Tax Morale as a moderator for the influence of Tax Knowledge and Tax Awareness on Tax Compliance. The population in this study are female Taxpayers with marital status registered at the Tax Service Office at the Regional Office of the Directorate General of Taxes in the city of Jakarta with the areas of West Jakarta and North Jakarta. The type of data used in this study is primary data obtained from distributing questionnaires to respondents who are the samples that have been determined in this study. Analysis of the results of this study test shows that Tax Knowledge and Tax Awareness have a positive and significant effect on the behavior of taxpayer compliance of female individual taxpayers with marital status. While Tax Morale as a moderating variable strengthens the influence of Tax Knowledge and Tax Awareness on the Behavior of Tax Compliance of female individual taxpayers with marital status. This research is expected to provide a reference to the Directorate General of Taxes (DJP) of the Ministry of Finance of the Republic of Indonesia to find out the behavior of Individual Taxpayers, especially women with marital status, that the level of taxpayer awareness must be increased, especially by providing socialization and education about the Tax Laws in force in Indonesia.

Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia) Rusli, Yohanes Mardinata
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v22i1.928

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.

PERAN PROFITABILITY, DEBT POLICY, DAN EARNING POWER TERHADAP MANAJEMEN LABA PERUSAHAAN BUMN TERDAFTAR DI BEI Saragih, Rio Lambardo; Rusli, Yohanes Mardinata
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 10, No 2 (2024): Vol 10, No. 2 (2024)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v10i2.10526

ABSTRAK Penelitian ini bertujuan untuk menganalisis peran profitability, debt policy, dan earning power terhadap manajemen laba. Pemilihan sampel menggunakan metode purposive sampling, diperoleh 19 sampel perusahaan milik negara yang terdaftar di Bursa Efek Indonesia selama tahun 2020-2023. Analisis data menggunakan metode analisis multiple regression. Hasil penelitian menunjukkan bahwa profitability, debt policy berpengaruh signifikan negatif terhadap manajemen laba, sedangkan earning power berpengaruh signifikan positif terhadap manajemen laba. Hal ini mengimplikasikan bahwa investor dapat memperhatikan ketiga variabel tersebut dalam melakukan analisis laporan keuangan perusahaan yang nantinya akan mempengaruhi pengambilan kebijakan investasinya. Perusahaan juga dapat melakukan pengawasan terkait adanya kemungkinan manajemen laba yang dilakukan oleh manajemen dengan berbagai tujuan untuk menghindari penyalahgunaan. ABSTRACT This study aims to analyze the role of profitability, debt policy, and earning power on earnings management. Sample selection using purposive sampling method, obtained 19 samples of state-owned companies listed on the Indonesia Stock Exchange during 2020-2023. Data analysis using multiple regression analysis method. The results of the study indicate that profitability, debt policy have a significant negative effect on earnings management, while earning power has a significant positive effect on earnings management. This implies that investors can pay attention to these three variables in analyzing the company's financial statements which will later affect their investment policy making. The company can also supervise the possibility of earnings management carried out by management with various objectives to avoid misuse.

Gen-Z and VAT Rate Changes: Assessing the Impact on VAT Revenue Potential in Indonesia Rusli, Yohanes Mardinata; Hakki, Tandry Whittleliang; Surjadi, Merna
The Es Accounting And Finance Vol. 3 No. 03 (2025): The Es Accounting And Finance (ESAF)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/esaf.v3i03.672

This study aims to examine the effect of the VAT rate increase and tax literacy in Indonesia, especially in Jakarta, for taxpayers with age groups, especially among Generation Z (Gen-Z) on the potential for Value Added Tax (VAT) revenue. This study uses primary data by distributing questionnaires to 200 taxpayers who are still included in the Gen-Z age group. The research sample was determined using a purposive sampling method. Data were analyzed using multiple linear regression analysis, assisted by IBM SPSS Statistics 26.00 software. The results of this study indicate that the increase in the Value Added Tax rate and tax literacy partially have a significant and positive effect on the potential for Value Added Tax revenue. This study has limitations in that it only took samples from taxpayers from the Gen-Z generation and only those domiciled in Jakarta.

Financial Report Analysis with Financial Ratios and Company Valuation at PT BBS Rusli, Yohanes Mardinata
Eastasouth Journal of Effective Community Services Vol 4 No 01 (2025): Eastasouth Journal of Effective Community Services (EJECS)
Publisher : Eastasouth Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/ejecs.v4i01.383

A company's ability to generate profits is key to its success, as profitability is a component of financial reporting used to assess a company's performance, particularly from a financial perspective. This will impact the company's continued growth and cooperation with other companies. This Community Service Program was held on Friday, December 22, 2023, at PT. Bangun Berlian Solusindo (PT. BBS) – via online class using Zoom. The Community Service Program went smoothly and smoothly according to the plan outlined in the Community Service (PkM) proposal. PT. BBS employees gained new knowledge and skills regarding Financial Statement Analysis, starting with Financial Ratios and Company Valuation.

THE EFFECT OF CORPORATE GOVERNANCE STRUCTURES, ENVIRONMENTAL PERFORMANCE, AND MEDIA COVERAGES TO CARBON EMISSIONS DISCLOSURE Ardillah, Kenny; Rusli, Yohanes Mardinata
Ultimaccounting Jurnal Ilmu Akuntansi Vol 14 No 2 (2022): Ultima Accounting : Jurnal Ilmu Akuntansi
Publisher : Universitas Multimedia Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31937/akuntansi.v14i2.2716

Abstract ” Companies are currently required to be more transparent and accountable in disclosing environmental information. One of them is the disclosure of carbon emissions which are part of the form of environmental disclosure carried out voluntarily by the company. The purpose of this research is to prove the positive effect of institutional ownership, independent commissioners, environmental performance, and media coverage to carbon emissions disclosure. The extent of carbon emission disclosure was measured by carbon disclosure information index that provided by the Carbon Disclosure Project. The author used mining companies listed on the Indonesia Stock Exchange for 2015 – 2019 as research sample that was selected by using purposive sampling method. The analytical method used in this research was multiple regression analysis. This research showed that independent board of commissioners, environmental performance, and media coverage had positive effect on carbon emissions disclosure. On the other hand, the institutional ownership had negative effect to carbon emissions disclosure. From this result of research, the companies can increase sensitivity or attention to emission carbon disclosure, especially for corporations that have direct contact and impact on society and the environment in surroundings. Keywords: Institutional Ownership; Independent Commissioners; Environmental Performance; Media Coverage; Carbon Emissions Disclosure

Environmental Performance Versus Corporate Financial Performance (Environemntal Media Exposure di Indonesia) Rusli, Yohanes Mardinata
EQUITY Vol 22 No 1 (2019): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

The purpose of this study is examine the effect of environmental performance, type of industry and environmental media exposure on corporate financial performance in public companies listed on the Indonesia Stock Exchange during the period 2015-2017. The population used in this study are public companies or issuers other than financial service institutions or the banking and financial sectors listed on the Indonesia Stock Exchange. The data obtained is secondary data using library research. The sampling method used purposive sampling technique, obtained as many as 24 companies as a study sample for four years. The analysis in this study uses Statistical Product and Service Solutions (SPSS) software program version 24.0, where the statistical model used is multiple regression analysis. The results in this study are that environmental performance is good without and with the existence of moderating environmental media exposure variables having a significant and positive influence on corporate financial performance. While typr of industry is good without being moderated or moderating the variable environmental media exposure, it does not have a significant effect on corporate financial performance. For further research, it is recommended to enlarge the research sample not only limited to public companies or issuers other than financial service institutions, but also include public companies or issuers of the banking and financial sectors as research samples.

ANALISIS FAKTOR YANG MEMPENGARUHI INTEGRITAS LAPORAN KEUANGAN PERUSAHAAN PROPERTI, REAL ESTATE DAN KONSTRUKSI DI BEI Pangestu, Juan Carlos; Aprilliani, Jessica; Rusli, Yohanes Mardinata
Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Vol 7 No 1 (2024): Article Research Volume 7 Number 1, January 2024
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v7i1.1335

Integritas laporan keuangan menjadi hal penting untuk menjamin kehandalan informasi yang disajikan kepada investor. Penggunaan informasi dalam laporan keuangan merupakan hal yang penting bagi pihak internal maupun pihak eksternal dalam mengambil keputusan yang tepat sesuai kondisi perusahaan. Penelitian ini bertujuan untuk menguji pengaruh DebtToAsset, Rapat Komite audit, Kepemilikan Institusional, dan Jenis KAP terhadap Integritas Laporan keuangann pada perusahaan sektor Properti, Real Estate Dan Konstruksi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pengambilan sampel dilakukan dengan teknik purposive sampling. Jenis penelitian ini menggunakan uji statistik deskriptif dan metode regresi linear berganda. Objek dalam penelitian ini adalah Laporan keuangan Perusahaan Properti, Real Estate Dan Konstruksi yang listing di BEI dari periode 2019-2021. Hasil penelitian menunjukkan bahwa DebtToAsset memiliki pengaruh yang signifikan terhadap Integritas laporan keuangan sedangkan variabel lain tidak memiliki pengaruh

Factors Influencing Investor Responses to Earnings Related Announcements in The Pandemic Era of Covid-19 Mardinata Rusli, Yohanes; Kandi Sofia Senastri Dahlan; Eka Dian Rani; David Harianto
Dinasti International Journal of Economics, Finance & Accounting Vol. 4 No. 3 (2023): Dinasti International Journal of Economics, Finance & Accounting (July - August
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v4i3.1985

This study aims to examine the Effect of Growth Opportunities on Earning Related Announcements. The effect of Debt Policy on ERC (Earnings Response Coefficient) and the effect of Company Size on ERC (Earnings Response Coefficient) is the role of the company's reputation as a moderator between the Effect of Growth Opportunities on Profit-Related Announcements. there is a role for the company's reputation as a moderator between the effect of debt policy on the ERC (Earnings Response Coefficient) and the role of the company's reputation as a moderator between the effect of company size on the ERC (Earnings Response Coefficient). by using multiple regression analysis. The researcher concludes that there is an influence of growth opportunities and corporate size on the earnings response coefficient. but the debt policy has no effect on the earnings response coefficient. then there is the role of corporate reputation as a moderator of the influence of growth opportunities and corporate size on earnings response coefficient but there is no role of corporate reputation as a moderation of the effect of debt policy on earnings response coefficient.

UNDERSTANDING TAX EVASION TENDENCIES: HOW MUCH DO BELIEFS MATTER? Fransiska, Fransiska; Yohanes Mardinata Rusli
Jurnal Aplikasi Akuntansi Vol 10 No 1 (2025): Jurnal Aplikasi Akuntansi, October 2025
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jaa.v10i1.686

This study aims to examine the influence of Machiavellianism, Love of Money, Materialism, and Religiosity on tax evasion tendencies by applying Attribution Theory and Social Cognitive Theory to understand the process of individual justification and agency. This quantitative study uses primary data collected through a questionnaire survey distributed to individual taxpayers (WPOP) in the Greater Jakarta area (Jabodetabek). The sampling technique applied is purposive sampling, resulting in 197 valid respondents. Data were analyzed using multiple linear regression with the help of SPSS. The results show that Machiavellianism and Love of Money have a positive and significant effect on tax evasion tendencies. Materialism has a negative and significant effect, while religiosity shows a positive and significant impact. These findings indicate that a combination of personality traits, financial motivation, and individual ideological perceptions influences tax evasion behavior. The practical implication of this research can serve as a reference for tax authorities in formulating more effective educational and supervisory strategies by considering taxpayers' psychological factors.

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